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Digitalisasi Pembukuan Sederhana Berbasis Aplikasi "Catatan Keuangan" Untuk Merencanakan Laba di Gerai Lengkong Tangerang Selatan Ridwan, Andy Garcia; Tandian, Donnie; Aini, Hajnurisa; Sany, Rifat Ardan
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i4.46771

Abstract

Digitalisasi Pembukuan Sederhana Berbasis Aplikasi Catatan Keuangan untuk Merencanakan Laba bagi UMKM di Gerai Lengkong bertujuan untuk mempermudah pencatatan keuangan dan perencanaan laba secara lebih terstruktur dan efisien. Manfaat penggunaan perangkat lunak dan aplikasi pembukuan digital, termasuk otomatisasi pencatatan transaksi, pembuatan laporan keuangan secara instan, analisis data untuk proyeksi pendapatan dan pengeluaran, dan perencanaan laba dengan memanfaatkan fitur-fitur yang tersedia, serta cloud storage untuk keamanan data. Secara keseluruhan, digitalisasi pembukuan membantu UMKM untuk lebih efisien dalam mengelola keuangan mereka, mengurangi risiko kesalahan, serta mempermudah proses perencanaan dan pengambilan keputusan bisnis yang lebih baik. Hasil PKM kali ini memungkinkan UMKM untuk lebih fokus pada pengembangan bisnis dan mengurangi beban administratif yang seringkali menyulitkan pengusaha kecil.
Analisis Laporan Keuangan PT Medikaloka Hermina TBK Aini, Hajnurisa; Sandia, Resa; Sampurnaningsih, Sri Retnaning
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6286

Abstract

This study aims to analyze the financial performance and profitability determinants of PT Medikaloka Hermina Tbk during the period 2020–2025 amid the aggressive expansion of Indonesia’s healthcare sector, which is relatively resilient to global economic fluctuations. The research employs a quantitative descriptive method using financial ratio analysis and panel data regression with a Random Effect Model, examining the effects of Current Ratio (CR), Total Assets Turnover (TATO), and Debt to Equity Ratio (DER) on Net Profit Margin (NPM). The descriptive results indicate relatively sound liquidity conditions, varying levels of asset utilization efficiency, and a leverage-oriented capital structure. Partial test results (t-test) reveal that CR, TATO, and DER do not individually have a significant effect on NPM; however, the simultaneous test (F-test) shows that these variables jointly have a significant influence on profitability. These findings suggest that corporate profitability is not driven by individual financial ratios alone, but rather by the combined interaction of liquidity, asset efficiency, and solvency, along with strategic factors such as hospital network expansion and the involvement of institutional investors. The results provide important insights for management and investors in assessing financial sustainability and long-term value creation in the healthcare industry.